Effects of national accounting standards convergence to international accounting standards on foreign direct investment

Convergence of accounting standards and foreign direct investment

Since the development of the eclectic paradigm by Dunning (1977, 1988, 1993), many studies have investigated different forms of location advantages that attract foreign direct investment (FDI). In this study, we consider accounting standards as a component of the institutional infrastructure of a location and hypothesize that the convergence of domestic and International Financial Reporting Sta...

Response to Discussant “Convergence of Accounting Standards and Foreign Direct Investment”

International accounting standards setting and U.S. exceptionalism

This paper explores the relationship between the institutional arrangements for setting financial accounting standards in the United States of America (U.S.) and the International Accounting Standards Board (IASB) with a view to exploring the likelihood that the U.S. will adopt IASB standards in place of its own. Our paper highlights the role of nationalistic and political influences on interna...

International Public Sector Accounting Standards, Good Governance and Crime Index: An International Evidence

The purpose of this study is to investigate the effect of International Public Sector Accounting Standards (IPSAS) on good governance and, therefore, crime index. To investigate this issue, data related to the status of the public sector accounting system, good governance indicators as well as crime index of 30 countries in the period 2015 to 2019 are collected and analyzed. This paper shows th...

Political Consensus Through Setting International Accounting Standards Case of Ias 22

The study aims to reveal that a valid and effective standard, which formerly issued, may reflect the needs and expectation of few interested powerful bodies due to the neutral comments and dearth of lobbyists in the process of setting the standard. The research investigates the working of the IASB, by exploring the standard setting process specifically in relation to the standard on busines...